ЕКОНОМІЧНА ЕКСПЕРТИЗА ЯК ПРОЦЕСУАЛЬНА ФОРМА ЕФЕКТИВНОЇ ПРОТИДІЇ ПРАВОПОРУШЕННЯМ У СФЕРІ ОБІГУ ПІДАКЦИЗНИХ ТОВАРІВ, ОСОБЛИВОСТІ МЕТОДІВ ПРОТИДІЇ У СУЧАСНИХ УМОВАХ

Abstract

This article examines the main priority areas of combating tax offenses in the sphere of circulation of excise goods by legal entities and individuals, separates the main problematic aspects and consequences of such offenses with the help of economic expertise with the involvement of economic experts, whose role in court proceedings is growing due to the acceleration of scientific and technical progress, economic growth and complication of the economic mechanism and is implemented through the use of special economic knowledge of knowledgeable persons or their participation in the process of investigation and court proceedings. The purpose of the work is to consider the forensic economic examination as a form of combating offenses, to determine the general characteristics of excise tax, to determine the specifics of conducting an examination of offenses related to the evasion of payment of excise tax to the budget, as well as to provide modern methods and techniques for combating such offenses. The main tasks solved in the process of expert research are the determination of the completeness of the calculation and payment of the excise tax, as well as the documentary validity of the transactions for the sale of excise goods, specified by the payer in the relevant declarations (calculations, reports). The main areas of improvement in combating offenses in the field of circulation of excise goods in modern conditions should be: harmonization of the domestic legislative framework in accordance with the Directives of the Council of the EU on excise taxation; improvement of methods of controlling the production and circulation of excise goods, as well as countering the illegal movement of said goods. So, at the current stage of our country's development, the use of special economic knowledge in the process of investigation and court proceedings is one of the ways to ensure the control of offenses in the sphere of circulation of excise goods. In addition, the further development of information technologies of electronic services, their implementation and improvement with the borrowing of international experience, will allow to ensure effective control over the circulation of excise goods and reduce the level of the shadow economy in the modern state.